知识经济时代无形资产会计管理研究

Management on the invisible asset accounting in knowledge economy era

无形资产会计将面临知识经济时代的挑战。阐述了知识经济与无形资产的含义,从无形资产内容、人力资本的作用、无形资产的确认和计量三个方面探讨了知识经济对无形资产会计的影响,提出了知识经济时代无形资产会计管理的发展策略。

With the coming of knowledge economy, invisible assets accounting encounters new challenges.In the article,the author probes the meaning of knowledge economy and invisible asset,and from three aspects such as knowledge economy,function of humanity asset and quantity of knowledge economy to analyses the influence of knowledge economy on the invisible assets and points out the work they should do well.